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1 backlog depreciation
учет дополнительная [запасная\] амортизация* (дополнительные амортизационные отчисления, которые возникают при увеличении стоимости актива после его переоценки)See: -
2 backlog depreciation
Finthe additional depreciation required when an asset is revalued to make up for the fact that previous depreciation had been calculated on a now out-of-date valuation -
3 depreciation reserve
учет амортизационный резерв [фонд\], резерв на амортизацию [износ основного капитала\] ( накопленные амортизационные отчисления по активам)Syn:See:* * * -
4 fondo
1. adj deep2. m bottom( sfondo) backgroundterreno propertyfinance fundsports long-distance; SCI cross-countrya fondo ( profondamente) in depthfig in fondo basicallyin fondo alla strada/al corridoio at the end or bottom of the road/of the corridoressere in fondo al treno be at the rear of the trainfinance fondo d'ammortamento depreciation fundandare a fondo ( affondare) sink( approfondire) get to the bottom (di of)fondi pl di magazzino old or unsold stock sg* * *fondo1 agg.fondo2 s.m.1 ( parte inferiore) bottom; ( parte terminale) end: il fondo di una pentola, the bottom of a saucepan; fondo pietroso, stony bottom; fondo sabbioso, sandy bottom; una piscina a fondo piatto, a flat-bottomed pool; una valigia a doppio fondo, a double-bottomed (o false-bottomed) suitcase; fondo marino, seabed (o sea floor); fondo stradale, road-bed; in fondo al corridoio, at the end of the corridor; in fondo alla strada gira a destra, turn right at the end of the road; in fondo alla sala ci sono tre porte, at the end of the room there are three doors; cadde in fondo al pozzo, he fell to the bottom of the well; in fondo al tuo bicchiere c'è ancora un po' di vino, there is some wine left in the bottom of your glass; lo lessi in fondo alla prima pagina, I read it at the bottom of the first page; la prima classe è in fondo al treno, first class is at the rear of the train; non sediamoci troppo in fondo altrimenti non sentiamo, let's not sit too far back otherwise we won't be able to hear // (anat.) fondo dell'occhio, eyeground // fondo di bicchiere, (scherz.) ( diamante falso) paste diamond // fondo dei calzoni, seat (of the trousers) // dal fondo del mio cuore, from the bottom of my heart; nel fondo del suo cuore, in his heart of hearts // da cima a fondo, from top to bottom: ha pulito la casa da cima a fondo, she cleaned the house from top to bottom; ripeti la lezione da cima a fondo, go over the lesson thoroughly one more time // la nave andò a fondo, the ship went to the bottom (o sank); l'azienda sta andando a fondo, (fig.) the company is on its last legs; mandare a fondo una nave, to sink a ship; hanno fatto di tutto per mandare a fondo la sua proposta, (fig.) they did all they could to defeat his proposal // adesso hai proprio toccato il fondo, (fig.) now you've really reached rock bottom // conoscere qlco. a fondo, to know sthg. thoroughly; impegnarsi a fondo in qlco., to be totally committed to sthg.; studiare a fondo un problema, to study a subject in depth; dobbiamo andare a fondo del problema, we must get to the bottom of the problem // leggi il capitolo fino in fondo, read the chapter to the end; ha bevuto la bottiglia fino in fondo, he drained the bottle dry; portare qlco. fino in fondo, to conclude sthg.; capire qlco. fino in fondo, to get to the bottom of sthg.; non mi hai convinto fino in fondo, you haven't completely convinced me; dire la verità fino in fondo, to tell the whole truth // in fondo, in fondo in fondo, after all (o when all is said and done o all in all): in fondo in fondo sono contenta di avere cambiato lavoro, when all is said and done, I'm happy I've changed my job // mano di fondo, ( verniciatura) primer coat; undercoat (ing); questione, problema di fondo, basic problem, issue // dar fondo al proprio patrimonio, to squander all one's fortune; dar fondo alle provviste, to use up one's provisions4 ( sfondo) background: un disegno su fondo scuro, a design on a dark background // mi danno fastidio i rumori di fondo, I can't stand background noise5 (econ., fin. ecc.) fund; ( riserva) reserve; ( giacenza, scorta) stock; (accantonamento, ammortamento) allowance; ( di investimento) trust // (amm.): fondo di dotazione, endowment fund; fondo disponibile, expendable funds; fondi di gestione, business capital; fondo per spese di rappresentanza, entertainment allowance; fondo salari, wage fund; fondo liquidazione personale, severance fund; fondo pensione, pension (o retirement) fund (o contributory pension plan); fondi pensione, superannuation funds; fondo previdenziale a beneficio dei dipendenti, endowment fund // (fin.): fondo comune di investimento, investment fund (o unit trust), (amer.) mutual trust; fondo comune di investimento aperto, open-end investment fund; fondo comune di investimento chiuso, closed-end fund; fondo comune di investimento immobiliare, real estate trust; fondo comune di investimento a capitale fisso, closed-end fund (o fixed unit trust); fondo comune di investimento mobiliare, securities investment trust; fondo comune, ( cassa) pool; fondo di ammortamento, amortization (o sinking) fund; fondo di anticipazione, imprest fund; fondo bilanciato, balanced fund; fondo di investimento misto, mixed investment trust; fondi a capitale fisso, closed-end funds; fondi a capitale variabile, open-end funds; fondi collocati all'estero, ( in un 'paradiso fiscale') offshore fund; fondi con disponibilità immediata, same day funds; fondi congelati, frozen assets; fondi da investire, investible funds; fondi mutuabili, loanable funds; fondi neri, occulti, slush funds (o money); fondo di riserva, reserve fund, (fam. amer.) backlog; Fondo Monetario Europeo, European Monetary Fund // (econ.) fondi pubblici, public money // (comm.): fondo cassa, float (o working fund); fondi di magazzino, old (o dead o unsold) stock (o oddments o remnants) // (trib.) fondo imposte e tasse, accrued taxes // (banca): fondo vincolato, restricted fund; fondo depositi, deposit fund // a fondo perduto, without security (o unsecured)6 (sport): corridore di fondo, long-distance runner; cavallo di fondo, stayer; gara di fondo, long-distance race; sci di fondo, cross-country skiing* * *['fondo] I fondo (-a)1. agg2. smlaggiù in fondo — (lontano) over there, (in profondità) down there
nel fondo del bosco — in the depths o heart of the wood
nel fondo del suo cuore — deep down, in his (o her) heart of hearts
2)II ['fondo] smfondi smpl — (di vino, aceto) dregs, (di vino, birra) lees, (di caffè) grounds, (di tè) leaves
(riserva) funda fondo perduto — unsecured, without security
* * *I ['fondo]sostantivo maschile1) (parte inferiore) bottom (end), end; (di armadio, cassetto) backin fondo alla pagina, all'armadio — at the bottom of the page, cupboard
sul fondo del bicchiere — on o in the bottom of the glass
in fondo al cassetto — at o in the back of the drawer
2) (parte posteriore, più lontana) backin fondo a — at the back o rear of
3) (fine) endti sosterrò fino in fondo — I'm with o behind you all the way
4) (base) bottom5) (fondale) floor, bottomfondo del mare — sea bed o floor
toccare il fondo — mar. to touch bottom; fig. to hit rock bottom
6) (essenza)di fondo — underlying, basic
7) (sfondo) background8) (deposito) (di caffè) grounds pl.; (di vino) sediment, dregs pl., lees pl.- i di magazzino — comm. odd lot
9) sport (atletica)linea di fondo — (nel tennis) baseline; (nel calcio) goal line
10) sart. (di pantaloni) seat11) (articolo di giornale) editorial, leader, leading article12) a fondo [esaminare, leggere, pulire] thoroughlyda cima a fondo — from end to end, from top to bottom
discutere a fondo — to argue out, to talk through
pulire a fondo qcs. — to clean sth. down
andare a fondo — [ nave] to sink o go to the bottom
13) in fondo essentially, after all•fondo di bicchiere — scherz. paste diamond
••II ['fondo]sostantivo maschile1) (proprietà agricola) holding2) (capitale) fund•fondo di assistenza — hardship o relief fund
fondo comune di investimento — investment o mutual AE fund
fondo pensione — pension o superannuation fund
fondo di soccorso — disaster o relief fund
III ['fondo]- i neri — slush fund
1) (profondo) [ acqua] deep2) (inoltrato)a notte -a — in the o at dead of night, in the middle of the night
* * *fondo1/'fondo/sostantivo m.1 (parte inferiore) bottom (end), end; (di armadio, cassetto) back; in fondo alla pagina, all'armadio at the bottom of the page, cupboard; sul fondo del bicchiere on o in the bottom of the glass; in fondo al cassetto at o in the back of the drawer; senza fondo bottomless2 (parte posteriore, più lontana) back; in fondo a at the back o rear of; è in fondo al corridoio it's down the corridor3 (fine) end; in fondo al libro at the end of the book; ti sosterrò fino in fondo I'm with o behind you all the way; adesso dovrai andare fino in fondo you'll have to go through with it now5 (fondale) floor, bottom; fondo del mare sea bed o floor; toccare il fondo mar. to touch bottom; fig. to hit rock bottom6 (essenza) di fondo underlying, basic; problema di fondo root problem; andare al fondo di una faccenda to get to the bottom of a matter; toccare il fondo della disperazione to be in the depths of despair; un fondo di verità a kernel of truth7 (sfondo) background; rumore di fondo background noise8 (deposito) (di caffè) grounds pl.; (di vino) sediment, dregs pl., lees pl.; - i di magazzino comm. odd lot9 sport (atletica) corsa di fondo distance running; linea di fondo (nel tennis) baseline; (nel calcio) goal line; rimessa dal fondo goal kick; sci di fondo cross-country skiing10 sart. (di pantaloni) seat11 (articolo di giornale) editorial, leader, leading article12 a fondo [esaminare, leggere, pulire] thoroughly; da cima a fondo from end to end, from top to bottom; discutere a fondo to argue out, to talk through; impegnarsi a fondo to be on one's mettle; pulire a fondo qcs. to clean sth. down; andare a fondo [ nave] to sink o go to the bottom13 in fondo essentially, after all; in fondo in fondo aveva paura deep down he was frighteneddar fondo ai propri risparmi to squander all one's fortune\fondo di bicchiere scherz. paste diamond.————————fondo2/'fondo/sostantivo m.1 (proprietà agricola) holdingfondo di assistenza hardship o relief fund; fondo di cassa reserve fund; fondo comune di investimento investment o mutual AE fund; fondo fiduciario trust fund; Fondo Monetario Internazionale International Monetary Fund; fondo pensione pension o superannuation fund; fondo di soccorso disaster o relief fund; - i neri slush fund; - i pubblici public funds.————————fondo3/'fondo/ -
5 system
1) система; способ; метод2) устройство; строй3) классификация4) учение5) сеть (дорог) -
6 loss
n1) потеря, утрата2) страх. гибель3) убыток, ущерб, урон
- abnormal losses
- absolute total loss
- actual loss
- accidental loss
- actual insurance loss
- actual total loss
- anticipated loss
- apprehended loss
- average losses
- backlog loss
- bad debt losses
- balance loss
- budgetary losses
- business loss
- capital loss
- cargo loss
- casualty loss
- compensatable loss
- compensated loss
- concealed loss
- consequential loss
- constructive total loss
- conveyance loss
- credit losses
- crop loss
- currency losses
- dead loss
- deductible loss
- depreciation loss
- direct losses
- estimated losses
- excessive losses
- exchange losses
- expected losses
- field losses
- financial loss
- foreign expropriation capital loss
- fraud loss
- full-year pre-tax loss
- general average losses
- gross loss
- heavy losses
- huge losss
- indemnified loss
- indirect losses
- information loss
- irrecoverable losses
- irreparable losses
- large losss
- long-term capital loss
- manufacturing losses
- markdown loss
- market losses
- material loss
- natural loss
- net loss
- net long-term capital loss
- net operating losses
- net short-term capital loss
- nonoperating loss
- operating loss
- operational loss
- opportunity losses
- ordinary loss
- paper losses
- partial loss
- particular average losses
- pecuniary loss
- possible losses
- potential losses
- pre-merger losses
- pre-tax losses
- proforma losses
- production losses
- pure losses
- realized loss
- recoverable losses
- reinvestment loss
- reject losses
- salvage losses
- serious losses
- short-term capital loss
- single losses
- stock market losses
- storage losses
- substantial losses
- tax losses
- tax-deductible losses
- throughput losses
- total loss
- trivial losses
- trade losses
- trading losses
- underwriting losses
- working losses
- losses by leakage
- losses by wear and tear
- losses due to drying
- losses due to idle time
- losses due to rejects
- losses due to shrinkage
- losses due to spoilage
- losses due to waiting periods
- losses due to wastage
- loss during discharge
- losses during transportation
- losses for lost profit
- losses from misappropriations
- losses in the post
- loss in price
- losses in transit
- loss in weight
- loss in value
- loss of anticipated profit
- loss of capital
- loss of cargo
- loss of cash
- loss of confidence
- loss of credit
- loss of deposit
- loss of earning capacity
- loss of earnings
- loss of efficiency
- losses of exchange
- losses on exchange
- loss of freight
- loss of goods
- loss of goodwill
- loss of interest
- loss of income
- loss of liquidity
- loss of markets
- loss of market share to foreign rivals
- loss of money
- loss of opportunity
- loss of a package
- losses of production
- loss of profit
- loss of property
- loss of real or personal property
- loss of revenue
- loss of right
- loss of savings
- loss of time
- loss of trust
- loss of wages
- loss of weight during transportation
- loss of work
- loss of working hours
- losses on all risks
- loss on bad debt
- losses on exchange
- loss on loans
- loss on property due to earthquake, storm, flood, fire
- losses on receivables
- loss on securities
- loss and gain
- loss attributable to fluctuations in the value of foreign currency
- loss borne
- losses generated by
- loss sustained
- at a loss
- without loss
- adjust losses
- allow losses as general average
- announce one's first quarterly loss
- apportion the loss
- ascertain losses
- assess losses
- avert losses
- avoid losses
- bear losses
- carry forward one's losses
- cause a loss
- compensate for losses
- compute losses
- cover losses
- curb losses
- cut losses
- decrease losses
- entail losses
- experience losses
- guarantee against losses
- have losses
- incur losses
- indemnify for losses
- inflict a loss
- make good losses
- make up for losses
- meet with a loss
- minimize losses
- mitigate the loss
- offset losses
- operate at a loss
- participate in a loss
- prevent losses
- recover losses
- recognize losses
- repair losses
- result in a loss
- retrieve losses
- sell at a loss
- set off losses
- show a loss
- stand the loss
- stem chronic losses
- substantiate a loss
- suffer losses
- sustain losses
- take losses
- transmute a loss into a profoma profit
- trigger losses
- yield losses -
7 loss
1) потеря, утрата2) страх. гибель3) убыток, ущерб, урон•- net loss- loss on property due to earthquake, storm, flood, fire
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